Calls-in-arrears is shown in Balance Sheet as: MCQ with Answer and Explanation

Calls-in-arrears is shown in Balance Sheet as:
A. Current liability
B. Addition to share capital
C. Current asset
D. Deduction from share capital
Answer: Option D
Solution (By JKSSB Mock Tests)
Calls-in-arrears represents unpaid amount on shares, deducted from called-up capital in Balance Sheet.

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Practice More Accountancy and Book Keeping Questions

Question #1
The system of recording transactions based on both debit and credit aspects is called:
A. Accrual basis system
B. Double entry system
C. Cash basis system
D. Single entry system

Correct Answer: Option B


Explanation:
Double entry system records every transaction with a debit and a corresponding credit.

Question #2
Consider these journal entries: 1. Drawings A/c Dr., To Purchases A/c 2. Machinery A/c Dr., To Cash A/c 3. Rent A/c Dr., To Outstanding Rent A/c 4. Bank A/c Dr., To Interest Received A/c. Which combination represents a compound journal entry?
A. 1 and 2
B. 2 and 3
C. 2 and 4
D. All are simple entries

Correct Answer: Option D


Explanation:
All given entries involve only two accounts, hence are simple journal entries.

Question #3
S1: Zero-Based Budgeting (ZBB) starts with a zero base for every new period. S2: Flexible Budget is prepared for a single level of activity. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Neither S1 nor S2
D. Both S1 and S2

Correct Answer: Option B


Explanation:
ZBB requires justifying all expenses from scratch (zero base) for each period. A Flexible Budget is designed to change with different levels of activity, not a single level (which is a Fixed Budget). S1 is correct, S2 is incorrect.